Chapter 78 · Lead and articles thereof

7806.00.40

Lead wool; washers; electroplating anodes

7806 Other articles of lead
- Lead wool; washers; electroplating anodes

Các sản phẩm khác bằng chì / - Len chì; vòng đệm; tấm điện a-nốt

Unit: kg/unit Level: 8-digit line Source: BT2026 row 12326 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)

Ordinary import duty 5% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 0% 26/2023/NĐ-CP · 15 Jul 2023

VAT 10 / 8 (several rates) 174/2025/NĐ-CP - PL1 · 30/06/20025 (invalid date in source, kept as is)

Excise tax No data

Environmental tax No data

Export duty 0% 26/2023/NĐ-CP · 31 May 2023

VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Chì, kẽm, thiếc > Bán thành phẩm bằng nhôm hoặc hợp kim nhôm. Thanh, que, dây chì; ống, ống dẫn, ống nối và các phụ kiện của ống bằng chì; ống, ống dẫn, ống nối và các phụ kiện của ống bằng kẽm; Bột và vảy thiếc; Lát, tấm, dải, lá bằng thiếc; Ống, ống dẫn, ống nối và các phụ kiện của ống bằng thiếc (Tham chiếu mã HS 2 số)

Special preferential (FTA) rates – 2026

Country of origin

FTA	Rate	Data basis	Proof of origin	Legal basis	Status
AANZFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AANZ	121/2022/NĐ-CP	Ad valorem
ACFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	Ad valorem
AHKFTA	0% Lowest published	Consolidated BT2026 2026	AHK	123/2022/NĐ-CP	Ad valorem
AIFTA	0% Lowest published	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/NĐ-CP	Ad valorem
AJCEP	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	AJ	120/2022/NĐ-CP	Ad valorem
AKFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	Ad valorem
ATIGA	0% Lowest published	Consolidated BT2026 2026	D	126/2022/NĐ-CP	Ad valorem
CPTPP	0% Lowest published	Consolidated BT2026 (VI)	CPTPP	115/2022/NĐ-CP	Ad valorem
EVFTA	0% Lowest published	Consolidated BT2026 2026	EUR.1	116/2022/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
UKVFTA	0% Lowest published	Consolidated BT2026 2026	EUR.1	117/2022/NĐ-CP	Ad valorem
VCFTA	0% Lowest published	Consolidated BT2026 2026	VC	112/2022/NĐ-CP	Ad valorem
VJEPA	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	JV · Form VJ	124/2022/NĐ-CP	Ad valorem
VKFTA	0% Lowest published	Consolidated BT2026 2026	VK	125/2022/NĐ-CP	Ad valorem
VN-EAEU	0% Lowest published	Consolidated BT2026 2026	EAV	113/2022/NĐ-CP	Ad valorem
VN-LAO	0% Lowest published	Consolidated BT2026	S	206/2025/NĐ-CP	Ad valorem
VIFTA	0% Lowest published	Consolidated BT2026 2026	Form VI (verify)	131/2024/NĐ-CP	Ad valorem
VN-CAM	No data	No data	S	56/2026/NĐ-CP	No data
VNCU	No data	No data	VNCB · Form VC (Cuba)	114/2022/NĐ-CP	No data

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets

FTA	Periods
ACFTA AC · row 11673	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · row 11616	20220% 20230% 20240% 20250% 20260% 20270%
AJCEP AJ · row 11668	30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA VJ · row 11669	30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA AK · row 11672	2022 - 2027 (một mức cho cả giai đoạn)0% Rate with exclusions: 0
AANZFTA AANZ · row 11622	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 11628	30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA VK · row 11661	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 11706	20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 11691	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 11691	20220% 20230% 20240% 20250% 20260% 20270%
EVFTA EV-NK · row 11708	20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA UKV · row 11707	20220% 20230% 20240% 20250% 20260% 20270%
CPTPP CPTPP · row 11654	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 11691	20220% 20230% 20240% 20250% 20260% 20270%
RCEP B B · row 11691	20220% 20230% 20240% 20250% 20260% 20270%
RCEP C C · row 11691	20220% 20230% 20240% 20250% 20260% 20270%
RCEP D D · row 11690	20220% 20230% 20240% 20250% 20260% 20270%
RCEP E E · row 11694	20220% 20230% 20240% 20250% 20260% 20270%
RCEP F F · row 11691	20220% 20230% 20240% 20250% 20260% 20270%
VIFTA VI · row 10818	20240% 20250% 20260% 20270% Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Export duties

Description	Rate	row
- Len chì; vòng đệm; tấm điện a-nốt	0%	XK!2183

EVFTA export rate: 0%
UKVFTA export rate: 0%

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

Description: Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Legal reference: 42/2019/TT-BCT, 33/2025/TT-BCT
Recommended action: Read the referenced instruments.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist

Description: Subheading 7806.00 has 4 lines; 7806.00.40 is distinguished from its siblings by: Lead wool; washers; electroplating anodes.
Related data: 7806.00.20 Bars, rods, profiles and wire; 7806.00.30 Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves); 7806.00.90 Other
Legal reference: 31/2022/TT-BTC
Recommended action: Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status: Not verified – check required

YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates

Description: The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Chì, kẽm, thiếc > Bán thành phẩm bằng nhôm hoặc hợp kim nhôm. Thanh, que, dây chì; ống, ống dẫn, ống nối và các phụ kiện của ống bằng chì; ống, ống dẫn, ống nối và các phụ kiện của ống bằng kẽm; Bột và vảy thiếc; Lát, tấm, dải, lá bằng thiếc; Ống, ống dẫn, ống nối và các phụ kiện của ống bằng thiếc (Tham chiếu mã HS 2 số)
Legal reference: 174/2025/NĐ-CP - PL1
Recommended action: Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status: Not verified – check required

GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required

Description: The source file records no trade remedy for 7806.00.40. This does NOT mean there is no risk.
Recommended action: Check the MOIT Trade Remedies Authority database.
Verification status: Not verified – check required

GREEN – VERIFIED DQ-001 MFN rate present in the source

Description: The MFN rate 0% for 7806.00.40 was checked against BT2026 (cell BT2026!N12326), basis 26/2023/NĐ-CP.
Legal reference: 26/2023/NĐ-CP
Recommended action: Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status: Checked against the source tariff file

Chapter notes

Subheading Note

1. In this Chapter the expression “refined lead” means:

Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

XEM BẢNG 7 - BẢNG CÁC NGUYÊN TỐ KHÁC

Item policy

DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)

Source: "Item policy by HS code" column – BT2026

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
26/2023/NĐ-CP Effective (per source)
Preferential (MFN), Export duty
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA, EVFTA export rate
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA, UKVFTA export rate
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
174/2025/NĐ-CP Effective (per source)
VAT, Item policy
42/2019/TT-BCT Unverified
Item policy
33/2025/TT-BCT Unverified
Item policy

Related HS codes

7806.00.20 Bars, rods, profiles and wire
7806.00.30 Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
7806.00.90 Other